| C2C间接电子商务的税收征管法律问题研究——以第三方支付平台规范发展为切入点 |
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| 引用本文： | 廖偲.C2C间接电子商务的税收征管法律问题研究——以第三方支付平台规范发展为切入点[J].山西财政税务专科学校学报,2013(5):26-30. |
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| 作者姓名： | 廖偲 |
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| 作者单位： | 上海华东政法大学,上海200042 |
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| 摘 要： | 从20世纪90年代开始,电子商务的兴起在全球经济范围内掀起了轩然大波.我国也从1998年开始正式进入电子商务的全面发展期,其中,在货物零售方面,出现了B2B、B2C、C2C等线上销售模式.作为最受欢迎的网购交易平台——淘宝网,更是成为C2C模式的销售主场.究其发展如此迅速的原因,就不得不提到网络C2C模式征税的真空状态.针对这一新兴的销售模式的特点,应该怎样进行税收征管,怎样利用新兴发展的网络支付平台方便税收征管,这些问题有待进一步研究.
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| 关 键 词： | 间接电子商务 税收征管 第三方支付平台 |
The Tax Collection and Management of C2C Indirect Electronic Commerce——Based on the Development of The Third-party Payment Platform |
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| LIAO.The Tax Collection and Management of C2C Indirect Electronic Commerce——Based on the Development of The Third-party Payment Platform[J].Journal of Shanxi Finance and Tax College,2013(5):26-30. |
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| Authors: | LIAO |
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| Institution: | LIAO Cai (East China University of Policial Science and Law, Shanghai 200042, China) |
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| Abstract: | The rise of e -commerce had show its social significant among global economic since the 1990＇ s. Back to China, start from 1998, e -commerce officaily get into all -round development. Specially in the matter of the sale of goods field, there＇ re some new e -commerce mode appear, such as, B2B （Business to Business） ,B2C （Business to Customer） ,C2C. （ Customer to Customer） In this sale wave, Taobao, the most popular e - commerce platform, has become the home field of the C2C. Among the reasons for the fast development of the C2C, no - tax is considerable. Therefore, it＇ s time to study e - commerce＇ s characteristic and find out a legal and reasonable way to tax, also, it＇ s time to use the convenient e -commerce platform. |
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| Keywords: | C2C indirect electronic commerce tax collection and management the third- party payment platform |
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